Equalization Department Citizens Board of Commissioners Administrator /Controller Equalization Director Statutory Authority Michigan Compiled Law 211.34 (3) The County Board of Commissioners of a county shall establish and maintain a department to survey assessments and assist the Board of Commissioners in the matter of equalization of assessments, and may employ in that department technical and clerical personnel which in its judgment are considered necessary. The personnel of the department shall be under the direct supervision and control of a Director of the Tax or Equalization Department who may designate an employee of the department as his or her deputy. Mapping Services Equalization Services Equalization/ Assessing Coordinator Assessing Services Mission Statement To promote a fair, equitable and uniform system of property assessment and taxation; to track and maintain ownership information and to map and maintain property tax descriptions for the business community and citizens of Jackson County. The Director of the County Tax or Equalization Department shall be appointed by the County Board of Commissioners. The County Board of Commissioners, through the department, may furnish assistance to local assessing officers in the performance of duties imposed upon those officers by this act, including the development and maintenance of accurate property descriptions, the discovery, listing, and valuation of properties for tax purposes, and the development and use of uniform valuation standards and techniques for the assessment of property. Jackson County 2019-2020 Budget 97
Activities Statutory Duties Advise and assist the Board of Commissioners in equalizing property tax assessments on a county-wide basis. File all required state forms with the State Tax Commission, Assessment and Certification Division, to prove compliance with MCL 211.34 Ensure county-wide compliance with the Headlee Amendment by annually calculating the millage reduction fraction for each taxing authority. Annually study the level of assessment by property class through appraisal and/or sales studies in each of the twenty local units of government within Jackson County and project appropriate property value levels and set ratios for all classes of property in all units of government. Through the Equalization Process receive and audit assessment rolls from county assessors and apply equalization factors, if necessary, to comply with state law. Provide professional tax mapping service to ensure that all land in the county subject to property taxation is taxed accurately, uniformly and only once. Assist local assessing officers in the discovery, listing and valuation of properties for tax purposes, and in the development and use of valuation standards and techniques for the assessment of property. Strategic Plan Impact Safe Community The Equalization Department's assessment roll database is the resource for developing the addressing for Central dispatch (911). The Equalization Department administrates the Damage Assessment team in the event of a disaster. Economic Development The Equalization Department assists Local Governmental Units, Economic Development Organizations and/or Private Investors economic development efforts by maintaining the equalization database and providing that data to prospective developers. Government Efficiency & Effectiveness The contracts maintained to provide Assessment Administration for local units of government build bridges and create an environment of collaboration with those Local Governments. This provides both an increased efficiency and effectiveness through reduction of redundant processes and increased equity and uniformity in Assessment Administration. 98 Jackson County 2019-2020 Budget
Accomplishments The Equalization Department continues to maintain contracts with Parma and Norvell Townships to perform Assessment Administration through 2021. The Equalization Department entered into a new contract with Tompkins Township in July, to provide Assessment Administration through 2021 and to complete a township wide reappraisal for the 2019 Assessment Year. Successfully converted to the new assessors cost manual and provide guidance to all local units in the transition process. Relocated the Equalization Department to the 16 th floor to better serve our customers and to provide room for modest increases in staffing to handle new intergovernmental agreements. The Equalization Department continues to hold regular Assessor meetings that are well attended to keep assessors updated on current assessing issues and provide a collaborative atmosphere for mentoring and networking. Budget Adjustments Budget savings from the departmental reorganization continue to be utilized to upgrade technology and provide capacity should we receive and agree to any further contracts for assessing services. 10.00 Equalization Staff FTE History 9.00 8.00 7.00 6.00 5.00 4.00 3.00 2.00 1.00 0.00 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2019 Jackson County 2019-2020 Budget 99
$680,000 $660,000 $640,000 $620,000 $600,000 $580,000 $560,000 $540,000 $520,000 Equalization Expenditures $664,062 $624,699 $626,805 $641,740 2019 DEPT REQUESTED $657,760 2019 $662,390 Draft 2020 OTHER $23,662 $8,553 $14,500 $22,900 $22,900 $22,900 CONTRACT SERVICES $15,880 $6,671 $16,700 $16,700 $16,700 $16,700 SUPPLIES & MATERIALS $12,039 $10,233 $15,265 $17,800 $17,800 $17,800 PERSONNEL SERVICES $612,481 $599,242 $580,340 $584,340 $600,360 $604,990 TOTAL PROGRAM COSTS $664,062 $624,699 $626,805 $641,740 $657,760 $662,390 $140,000 $120,000 $100,000 $80,000 Equalization Revenues $86,178 $83,599 $86,500 $113,000 $113,000 $115,550 $60,000 $40,000 $20,000 $- 2019 DEPT REQUESTED 2019 Draft 2020 CHARGES/FEES $86,178 $83,599 $86,500 $113,000 $113,000 $115,550 TOTAL PROGRAM REVENUE $86,178 $83,599 $86,500 $113,000 $113,000 $115,550 100 Jackson County 2019-2020 Budget
Contract Detail $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0 2015 Requested Amended Budget Draft 2019 Budget Tompkins Contract $31,000 $24,900 Norvell Contract $28,700 $31,000 $31,300 $32,250 $32,250 $33,200 Parma Contract $21,000 $22,100 $24,200 $24,925 $24,925 $25,675 Fees & Services $26,700 $32,300 $28,100 $29,000 $29,000 $30,000 Strategic Outcomes 12000 Parcel Maintenance & Study Activity 10000 8000 Land Divisions 6000 4000 Deeds Processed Parcels Visited Appraisals and Sales 2000 0 2009 2010 2011 2012 2013 2014 2015 Jackson County 2019-2020 Budget 101
Activity 2011 2012 MARKET ANALYSIS 2013 2014 2015 Vacant Land Sales 42 65 119 166 209 181 143 Agricultural Land Analysis 182 299 145 153 151 134 87 Agricultural ECF Analysis 88 108 362 338 797 876 850 Agricultural Appraisals 477 386 413 443 405 395 376 Commercial Vacant Land Analysis 22 21 37 58 53 43 55 Commercial ECF Analysis 160 119 158 190 191 224 152 Commercial Appraisals 297 324 235 222 326 300 302 Commercial Sales Studied 53 49 29 76 61 284 359 Industrial Vacant Land Analysis 24 26 31 32 21 18 15 Industrial ECF Analysis 27 23 28 42 46 46 35 Industrial Appraisals 163 162 157 157 208 124 124 Industrial Sales Studied 6 11 10 0 8 8 72 Residential New Sales Studied 1,150 935 2,263 2,819 3,185 3,218 4,232 Residential Appraisals 17 143 0 0 0 0 0 Developmental Land Analysis 0 0 0 0 0 15 15 Developmental Appraisals 31 27 22 19 24 24 24 Total Parcel Visits 1,354 1,483 1,746 1,896 2,500 2,672 2,609 Total Parcel Sales Studied 1,209 995 2,263 2,819 3,185 3,218 4,232 Appraisals and Real Estate Sales Used to Estimate Market Value. 2,563 2,478 4,009 4,715 5,685 5,890 6,841 Type of Activity PROPERTY OWNERSHIP, TAX DESCRIPTIONS AND MAPPING 2011 2012 2013 2014 2015 Recorded Deeds Processed 8,047 9366 9,741 9084 9668 9868 9501 RPS / PTA / Unrecorded Transfer Documents 2,221 2469 2454 1684 2118 3361 Total Parcel Transfers Processed 11,587 12,210 11,538 11,352 11,986 12,862 Data Updates - Owner Information 2983 3658 2705 3190 3028 4152 Deeds Mapped for Tax Certification 2953 3144 3308 3837 4130 4481 Parcel maintenance - Land Divisions, Combinations and Corrections 583 664 701 898 785 1227 974 Total GIS Parcel Edits 6024 4560 7882 18078 Total Mapping Parcel Edits 3617 3845 10230 9182 13239 23533 ASSESSING SERVICES Type of Activity 2011 2012 2013 2014 2015 Parcel Visits - Parma Township 125 322 276 621 194 Parcel Visits - Norvell Township 149 603 615 1132 533 Total Parcel Visits 0 274 925 891 1,753 727 Parcel Edits - Parma Township 13,413 10403 9,160 7198 7871 19840 7460 Parcel Edits - Norvell Township start in July 28236 16158 12501 11528 Total Parcel Edits 13,413 10,403 9,160 35,434 24,029 32,341 18,988 102 Jackson County 2019-2020 Budget